1.audit 审计 ]cZ
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2.attestation 鉴证 1A G<$d5U|
3.credibility 可信赖程度 fc-iAj
4.audit of financial statements 财务报表审计 hp7|m0.JW
5.agreed-upon procedures 执行商定程序 ;=;
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6.high levels of assurance 高水平保证 5l
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7.compilation 编制 ADP%QTdqFJ
8.reliability 可靠性 >TnTnF WX
9.relevance 相关性 i}mVQ\j5
10.professional skepticism 职业谨慎 q?DTMKx
11.objectivity 客观性 [~#WG/!:
12. professional competence 专业胜任能力 kJzoFFWo$
13.Senior/CPA-in-charge 项目经理 xLWwYK
14.audit engagement letter 业务约定书 Hmd]
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15.recurring audit 连续审计 W~~7C,!
16.the client 委托人 EwC{R`
17.change CPA 更换注册会计师 9c#+qH
18.the existing CPA 现任注册会计师 #_J@-f7^
19.the successor CPA 后任注册会计师 MLje4
20.the preceding CPA前任注册会计师 J|kR5'?x
21.issue the audit report 出具审计报告 TKY*`?ct
22.expert 专家 {/(D$"j(S
23.the board of directors 董事会 JedmaY06=
24.knowledge of the entity‘ s business 了解被审计单位情况 [nc4{0 aT'
25.assess material misstatement risks评估重大错报风险 w?wG(+X7
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 gVv>9W('
27.a general knowledge of —— 初步了解―――的情况 n}_JB
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28.a more knowledge of—— 进一步了解的情况 2w_W Adi
29.the prior year‘s working papers 以前年度工作底稿 bE#,=OI$
30.minutes of meeting 会议纪要 .
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31.business risks 经营风险 !GLz)#SBl
32.appropriateness 适当性 6[LM_eP
33.accounting estimate 会计估计 M/ni6%x
34.management representations 管理层声明 */|lJm'R
35.going concern assumption 持续经营假设 (\a]"g,]v
36.audit plan 审计计划 + SFVv_n
37.significant audit areas 重点审计领域 9XyYHi
38.error 错误 )-
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39.fraud舞弊 VsgE!/>1
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 2`>T oWN!
42.transactions without substance 虚假交易 $8xl#SqH
43.unusual pressures 异常压力 (m.ob+D
44.the suspected noncompliance 涉嫌存在违法行为 [16cFqD
45.materialiy 重要性 RwPN gRF
46.exceed the materiality level 超过重要性水平 8x8uo
47.approach the materiality level 接近重要性水平 Nz+949X
48.an acceptably low level 可接受水平 |e?64%l5P
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Rhz_t@e
50.misstatements or omissions 错报或漏报 zj`v?#ET
51.aggregate 总计 s3O} 6
52.subsequent events 期后事项 /X(t1 +
53.adjust the financial statements 调整财务报表 (
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54.perform additional audit procedures 实施追加的审计程序 LbG_ z =A
55.audit risk 审计风险 B}:(za&
56.detection risk 检查风险 }YMy6eW4
57.inappropriate audit opinion 不适当的审计意见 |8=nL$u
58.material misstatement 重大的错报 R_68-WO
59.tolerable misstatement 可容忍错报 4%}*&nsI-Z
60.the acceptable level of detection risk 可接受的检查风险